We provide Japanese, U.S. citizen, Greencard holders and expatriates living in Japan with the tax services of Japanese inheritance and gift tax.

Preparation of Japanese inheritance tax return

Preparation of Japanese gift tax return

The view of Japanese inheritance taxes

Type of Taxpayer Taxpayer is an individual who acquires property from any inheritance, bequest or device.

(1) Resident unlimited taxpayer

Resident unlimited taxpayer is an individual who has been a "Jusho(domicile) in Japan at the time of the deceased's death. The taxpayer is subject to Japanese inheritance taxes on entire properties acquired from any inheritance, bequest or device.

(2) Nonresident unlimited taxpayer

Nonresident unlimited taxpayer is a Japanese citizen who did not have a "Jusho(domicile) in Japan at the time of the deceased's death but the taxpayer or the deceased had domiciled in Japan at anytime during the last 5 years before the death of the deceased The taxpayer is subject to Japanese inheritance taxes on entire properties acquired from any inheritance, bequest or device.

(3) Limited taxpayer

Limited taxpayer is other than a nonresident unlimited taxpayer who did not have a "Jusho(domicile)" in Japan at the time of the deceased's death. The taxpayer is subject to Japanese inheritance taxes on properties located in Japan and acquired from any inheritance, bequest or device.

(4) Taxpayer elected the special tax treatment "Souzokuji Seisan Kazei".

The taxpayer is other than the above taxpayers who elected the special tax treatment. The taxpayer is subject to Japanese inheritance taxes on properties elected the special tax treatment. Basic deduction Yen 50,000,000 + Yen 10,000,000 ｘ Number of legal heirs

Tax rate
for inheritance tax

Each legal shares of taxable estate

Tax rate

Deduction

Not over Yen 10,000,000

10％

-

30,000,000

15％

Yen 500,000

50,000,000

20％

2,000,000

100,000,000

30％

7,000,000

300,000,000

40％

17,000,000

Over 300,000,000

50％

47,000,000

The view of Japanese Gift taxes

Type of Taxpayer

Taxpayer is an individual who acquires property by gift.

(1) Resident unlimited taxpayer

Resident unlimited taxpayer is an individual who has been a "Jusho(domicile) in Japan at the time of the gift. The taxpayer is subject to Japanese gift tax on entire properties acquired by the gift.

(2) Nonresident unlimited taxpayer

Nonresident unlimited taxpayer is a Japanese citizen who did not have a "Jusho(domicile) in Japan at the time of the gift but the taxpayer or the doner had domiciled in Japan at anytime during the last 5 years before the gift The taxpayer is subject to Japanese gift tax on entire properties acquired by the gift.

(3) Limited taxpayer

Limited taxpayer is other than a nonresident unlimited taxpayer who did not have a "Jusho(domicile)" in Japan at the time of the gift. The taxpayer is subject to Japanese gift tax on properties located in Japan.